Poway City Council
June 3, 2025

June 3, 2025, Item #8
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PQ RT City of Poway
June 3, 2025
Honorable Mayor and Members of the City C_?\~_cil
Eric Heidemann, Director of Public Works 1/'°.

Danielle McIntosh, Senior Management AnalystA
(858) 668-4729 or [email protected] I"'/'

CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments within Poway Landscape Maintenance District 86-1 for Fiscal Year 2025-26 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 86-1 (LMD 86-1) for the purpose of maintaining LMD 86-1's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution declaring the intention to levy and collect assessments, and an engineer's report which are included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2025-26 assessment rate for LM D 86-1 Zone A is proposed to remain unchanged at the FY 2024-25 rate of $243.04 per benefit unit per year. LMD 86-1 Zone B contains one non-residential parcel that contributes in-lieu assessments by providing equivalent maintenance services for LMD 86-1 improvements within the adjacent public rights-of-way.

The adoption of this resolution is the first step in a two-step process and serves to set the date for the required public hearing. The proposed assessments will not be considered for adoption until the public hearing scheduled for July 15, 2025.

Recommended Action:

It is recommended City Council adopt the Resolution to initiate the process required to levy and collect assessments for the upcoming fiscal year within Landscape Maintenance District 86-1, in accordance with state law, and to set the date for the public hearing, giving property owners the opportunity to review and comment on the proposed assessments.

Discussion:

LMD 86-1 was formed on June 12, 1986, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 86-1. A map showing LMD 86-1 's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-1 as a condition of property development either through the final map process or by Council Resolution.
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June 3, 2025, Item #8
LMD 86-1 Zone A includes the following residential developments:

TRACT PROJECT NAME
TTMs 4090R,4091R,4092R,4093R Bridlewood
TTM 3545 Piedmont Park
TTM 4158 Stone Canyon Ranch
TTM 84-08 The Grove
TTM 89-13 Old Coach Collection
TTM 89-13R The Heritage, Phase I, Unit I
TTM 89-13R The Heritage, Phase I, Unit Ill
TTM 89-13R The Heritage, Phase I, Unit IV
TTM 98-02 North Point
TTM 99-03 Vision Homes
MDRA 98-71 Kennedy Family Trust
MDRA 01-38 Wells Trust
MDRA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM 15384 (par 1, 2, 3 and 4) Custom Homes
MAP 15725 Milpitas-Fleming Associates
ROS 4063 Seaman Gregg
TTM 86-01 Huntington Gate, I and II
MDRA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
LMD 86-1 Zone B includes the following non-residential development:

TRACT PROJECT NAME
TPM 90-06 LDS Poway Chapel
Section 22624 of the Streets and Highways Code requires City Council to approve an engineer's report and adopt a resolution of intention prior to establishing the annual budget. The engineer's report (Attachment B) is prepared each year by an outside engineering firm and provides a detailed, transparent analysis to support the proposed assessment. It also outlines the proposed FY 2025-26 budget and the resulting assessments.

FY 2025-26 assessments for Zone A are proposed to remain unchanged at the FY 2024-25 rate of $243.04 ($20.25 per month) per benefit unit per year. There are currently 950 residential parcels proposed to be assessed within LMD 86-1 Zone A.

On September 8, 1992, the City Council approved an agreement whereby the Church of Latter-Day Saints (LDS Poway Chapel) is to maintain the LMD 86-1 improvements adjacent to and constructed by the church. Zone B will have no assessment levied, as the LDS Poway Chapel has agreed to maintain the rights-of-way bordering their property in perpetuity. In addition, Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowners' association.
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June 3, 2025, Item #8
No new parcels were added to LMD 86-1 during FY 2024-25. Only those properties receiving special benefit are included on LM D 86-1 's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LM D 18-2) within the boundaries of existing LM D 86-1. The proposed district, LMD 18-2, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties within existing LMD 86-1. Property owners within the proposed district, LMD 18-2, received ballots for a proposed increase as specified under assessment law. The proposed district, LMD 18-2, was balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (CPI) not to exceed 3.0 percent. The proposed district, LM D 18-2, had a majority protest for the increase, and consequently, failed to pass the ballot. Therefore, the assessment rates remain unchanged and are exempt from the procedures and approval process set forth in Section 4 of Article XIII D.

LMD 86-1 currently has no approved escalation factor for increasing the maximum assessment rate.

The failure of an assessment increase by ballot for LMD 86-1 in FY 2017-18 led to a reduction in maintenance services. Service levels for landscape maintenance are at service level B. Service level B consists of performing landscape maintenance (e.g., irrigation inspection, removal of trash and debris, trimming of shrubs, fertilizing, mowing, edging, pruning, sweeping) for respective areas within Zone A on a bi-monthly basis. Services may continue to be reduced to align with assessment revenue and to accommodate unexpected repair needs that arise. Compounding this challenge is the fact that LMD 86-1 is effectively operating with 1980s revenue levels while facing 2025 expenditure demands.

Without an adjustment to the assessment structure, the gap between funding and actual maintenance costs will continue to grow, threatening the long-term sustainability of landscape maintenance services within the district.

Proposition 218, passed by the California voters on November 5, 1996, expands the requirements for public notification and imposes the requirement of special district balloting. Beginning July 1, 1997, all existing, new or increased assessments shall comply with Article XIII D as added to the California Constitution. All parcels currently assessed were annexed into LMD 86-1 by owner consent at the ti me of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not preclude any assessments that would be increased in future years. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4 of Article XIII D.

As required under assessment law (Landscape and Lighting Act of 1972 and its amendments}, an engineer's report and assessment recommendations must be presented at a public hearing for Council consideration and public comment on an annual basis, which is scheduled for July 15, 2025.

The engineer's report (Attachment B) has been found technically correct as presented.

Environmental Review:

This action is not subject to review under the California Environmental Quality Act (CEQA).

Fiscal Impact:

LMD 86-1 does not include a voter-approved inflator which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. The assessment rate shall remain unchanged at the FY 2024-25 rate. Revenues collected at $243.04 per benefit unit per year for Zone A, an estimated total of $230,888, will be used for LMD 86-1 's maintenance costs during FY 2025-26. A 3 of48
June 3, 2025, Item #8
General Fund contribution of $61,998 for Zone A will be made based upon average square footage maintenance costs for the landscaped medians and rights-of-way that provide general benefit to the City.

Public Notification:

None.

Attachments:

A. Resolution
B. Engineer's Report
C. LMD 86-1 Map
Reviewed/Approved By:

Wen Kaserman
Assistant City Manager
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Reviewed By:

Alan Fenstermacher
City Attorney
Ap~J
Chris Hazeltine
City Manager
June 3, 2025, Item #8

RESOLUTION
NO
. 25-
A

RESOLUTION
OF
THE
CITY

COUNCIL
OF
THE
CITY
OF
POWAY,

CALIFORNIA,

DECLARING
THE

INTENTION
TO
LEVY
AND

COLLECT

ASSESSMENTS
WITHIN
POWAY

LANDSCAPE

MAINTENANCE

DISTRICT
NO
. 86-1
FOR
FISCAL
YEAR
2025-26
AND

APPROVING
THE

ENGINEER'S
REPORT

WHEREAS,
the
City
Council
of
the
City
of
Poway
desires
to
levy
and
collect
assessments
within
Poway
Landscape
Maintenance
District
No.
86-1
for
the
purpose
of
maintaining,
servicing,
and
operating
public
landscape
facilities
located
within
the
territory
comprised
of
said
District
as
shown
in
the
Engineer's
Report,
included
in
the
staff
report
as
Attachment
B,
that
is
on
file
in
the
Office
of
the
City
Clerk,
pursuant
to
the
Landscape
and
Lighting
Act
of
1972;

WHEREAS,
assessments
will
not
increase
from
the
Fiscal
Year
20~4-25
assessment
rate
of
$243.04
per
benefit
unit
per
year
for
Zone
A;

WHEREAS,
under
Article
XIII
D,
Section
4 of
the
California
Constitution,
a
City
general
benefit
contribution
has
been
calculated
as
the
average
General
Fund
expenditure
on
a
per
square
foot
basis
for
the
maintenance
of
landscaped
medians
and
rights-of-way.

This
general
benefit
contribution
for
Zone
A,
has
been
calculated
to
be
$61,998;

WHEREAS,
under
Article
XIII
D,
Section
5(b)
of
Proposition
218
(adopted
by
general
vote
on
November
5,
1996),
the
collection
of
Fiscal
Year
2025-26
assessments
is
exempt
from
the
procedures
and
approval
process
set
forth
in
Section
4 of
Article
XIII
D,
in
that
the
assessment
was
imposed
pursuant
to
a
petition
signed
by
the
persons
owning
all
of
the
parcels
subject
to
the
assessment
at
the
time
the
assessment
was
initially
imposed;
and

WHEREAS,
the
public
interest
and
convenience
require
the
maintenance,
service
and
operation
of
public
landscaping
within
said
territory.

NOW,

THEREFORE,
BE
IT

RESOLVED
by
the
City
Council
of
the
City
of
Poway
as
follows:

SECTION
1:

The
foregoing
recitals
are
true
and
correct.

SECTION
2:

Proposed
assessments
are
as
detailed
in
the
Engineer's
Report
for
Poway
Landscape
Maintenance
District
No.
86-1
for
Fiscal
Year
2025-26
included
in
the
staff
report
as
Attachment
B.

SECTION
3:

Notice
is
hereby
given
that
a
public
hearing
is
scheduled
in
the
regular
meeting
place
of
the
City
Council,
being
the
Council
Chambers,
City
Hall,
on
the
following
date
and
time:

Tuesday,
July
15,
2025,
at
7:00
p.m.

At
that
time,
this
legislative
body will
hear
protests
or
objections
in
reference
to
the
annual
levy
of
assessments
and
to
any
other
matters
contained
in
this
resolution.

Any
persons
who
wish
to
object
to
the
proceedings
or
the
annual
levy
should
file
a
written
protest
with
the
City
Clerk
prior
to
the
time
set
for
the
public
hearing.

If
there
is
a
majority
protest
against
the
levy
of
an
annual
assessment
that
is
increased
from
the
previous
year,
the
proposed
increase
in
the
assessments
5 of48

ATTACHMENT
A
June 3, 2025, Item #8
Resolution No. 25-

shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.

SECTION 4: The City Clerk is hereby authorized and directed to give notice as required by law by causing a copy of this Resolution to be published in the Poway News Chieftain, a newspaper of general circulation in the City of Poway, not less than ten (10) days prior to the date set for the public hearing.

PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 3rd day of June, 2025 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
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June 3, 2025, Item #8
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CITY
OF
POWAY
2025/26
Engineer's
Repor
t For:

Landscap
e
Ma
int
enance
District
86-1
May
2025
Prepared
by
:
he
lping
communit
ie
s
fund
tomorrow
nbsgov.com

ATTACHMENT
B
Corpor
ate
Headq
uarters
32605
Temec
ul
a
Parkway,
Su
ite
100
Temec
ul
a,
CA
92592
To
ll free
: 800
.676
.7516
June 3, 2025, Item #8
8 of48

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 86-1
14467 Lake Poway Road
Poway, CA 92064
Phone -(858) 668-4700

CITY COUNCIL
Steve Vaus, Mayor
Peter De Hoff, Deputy Mayor
Christopher Pikus, Councilmember
Tony Blain, Councilmember
Jenny Maeda, Councilmember

CITY STAFF
Chris Hazeltine, City Manager
Wendy Kaserman, Assistant City Manager
Alan Fenstermacher, City Attorney
Eric Heidemann, Director of Public Works
Danielle McIntosh, Senior Management Analyst
NBS
Stephanie Parson, Client Services Director
Tiffany Ellis, Project Manager
Christine Drazil, Analyst
June 3, 2025, Item #8
TABLE
OF

CONTENTS

1. Engineer's
Letter
............................................................................................................. 1 2.

Introduction
................................................................................................................... 2 2.1
Background
...............
.....
..........
.....
....
........
.................
.........
.....
.........
.................
.....
. 2

2.2 Process
for
Annual
Assessment
.................................
.............................................
2 2.3
Legislative
Context
......................
...
..................
.....
.....
......
....
....
...............................
3 2.4
Improvements
Authorized
By
The
1972
Act
........................................................... 4 3.

Plans
and
Specifications
.................................................................................................. 6 3.1
Boundaries
of
the
District
..........
............
.................
...
............
....
..........................
... 6

3.2 Description
of
the
District
Improvements
........................
.......
..............................
.. 7

4. Estimate
of
Costs
............................................................................................................ 8 Zone
A ......
....................................................... ..................................................................... 8 5.

Method
of
Apportionment
................................................................ ..............................
9 5.1
Properties
Benefiting
from
Improvements
..................
...........................................
9 5.2
General
................................................................................................. .......
............
9 5.3
Benefit
Analysis
...........
.......................................................................................... 10 5.4
Assessment
Methodology
......................................................... ....................
........
12 5.5
Maximum
Assessment
Rate
................................
........
..........................................
13 APPENDIX
A:

District
Assessment
Diagram
.............................................................................

A

APPENDIX
B:
2025/26
Assessment
Roll
..................................................................................

B
9 of48
June 3, 2025, Item #8

1. ENGINEER'S LETTER
WHEREAS, the City Council of the City of Poway (the "City"), State of California, under the Landscaping and Lighting Act of 1972 (the "Act"), directed NBS to prepare and file the annual Engineer's Report for the Landscape Maintenance District No. 86-1 (the "District") for Fiscal Year 2025/26, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2025/26, the diagram for the District, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the assessments as detailed in this Engineer's Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received.

I, the undersigned, respectfully submit this Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Poway at the time of District formation.

JNBS.
10 of 48
City of Poway
John G. Egan, P. E.

Assessment Engineer
2025/26 Engineer's Report-Landscape Maintenance District 86-1 1 June 3, 2025, Item #8

2. INTRODUCTION

2.1 Background
The
City
annually
levies
and
collects
special
assessments
in
order
to
maintain
the
improvements
within
the
District
formed
June
12,
1986,
pursuant
to
the
City
of
Poway
Resolution
No.
00-034
(Policies
for
Landscape
Maintenance
Districts)
and
the
Landscape
and
Lighting
Act
of
1972,
Part
2 of
Division
15 of
the
California
Streets
and
Highways
Code
("1972
Act"),
in
compliance
with
the California
Constitution
Article
XIII
D
("Article
XIII
D").

The
1972
Act
and
Article
XIII
Dare
collectively
referred
to
herein
as
"Assessment
Law".

2.2 Process
for
Annual
Assessment
As
required
by
the
procedures
specified
in
the
1972
Act,
an
Engineer's
Report
must
be
prepared
on
an
annual
basis
which
contains
a full
and
detailed
description
of
the
improvements,
the
boundaries
of
the
assessment
district
and
any
zones
therein,
and
the
proposed
assessments
upon
assessable
lots
and
parcels
of
land
within
the
assessment
district.

The
City
Council
must
also
annually
adopt
a resolution
of
intention
which
:
•
Declares
the
intention
of
the
City
Council
to
levy
and
collect
assessments
within
the
assessment
district
for
the
fiscal
year
stated
therein;
•
Generally
describes
the
existing
and
proposed
improvements
and
any
substantial
changes
proposed
to
be
made
in
existing
improvements;
•
Refers
to
the
assessment
district
by
its
distinctive
designation
and
indicates
the
general
location
of
the
assessment
district;
•
Refers
to
the
report
of
the
engineer,
on
file
with
the
City
Clerk,
for
a full
and
detailed
description
of
the
improvements,
the
boundaries
of
the
assessment
district
and
any
zones
therein,
and
the
proposed
assessments
upon
assessable
lots and
parcels
of
land
within
the
assessment
district;
•
Gives
notice
of
the
time
and
place
for
public
hearing
by
the
City
Council
on
the
levy
of
the
proposed
assessment;
and
•
States
whether
the
assessment
is
proposed
to
increase
from
the
previous
year.

If
the
assessments
are
to
be
levied
in
the
same
or
lesser
amounts
than
the
maximum
assessment
allowed,
the
City
Clerk
shall
give
notice
of
the
public
hearing
by
causing
the
resolution
of
intention
to
be
published.

Any
interested
person
may,
prior
to
the
conclusion
of
the
public
hearing,
file
a
written
protest
which
shall
state
all
grounds
of
objection.

The
protest
shall
contain
a
description
sufficient
to
identify
the
property
owned
by
the
property
owner
filing
the
protest.

During
the
course
or
upon
conclusion
of
the
hearing,
the
City
Council
may
order
changes
in
any
of
the
matters
provided
in
the
report,
including
changes
in
the
improvements,
any
zones
within
the
assessment
district,
and
the
proposed
diagram
or
the
proposed
assessment.

If the
assessment
to
be
levied
exceeds
the
maximum
assessment
allowed,
the
City
must
comply
with
the
procedures
specified
in
Article
XIII
D
and
Proposition
218
.

O
NBS
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
2 11
of
48 June 3, 2025, Item #8
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.

2.3 Legislative Context
In 1996, California voters adopted Proposition 218, known as the "Right to Vote on Taxes Act," which added Articles XIII C and XIII D to the California Constitution. Article XIII D established new substantive and procedural requirements on agencies for levying assessments, being levies on real property by an agency for a special benefit conferred upon the real property. "Special benefit" is defined in Article XIII Das "a particular and distinct benefit over and above general benefits conferred on a real property located in the district or to the public at large."
Article XIII D imposes five basic substantive requirements on assessments:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each identified parcel must be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided;
• The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and must not include any costs attributable to the general benefit; and
• Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.

Since the initial passage of Proposition 218, several court rulings have helped provide context and direction with respect to the procedures and requirements of Article XIII D for levying assessments. The City has reviewed the provisions of Article XIII D and has made the following findings and determinations:
• Pursuant to Article XIII D, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIII D, Section 4, and property owner balloting for the assessments is not required until such time that the assessments are increased. Since the District assessments were imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessments at the time the assessments were initially imposed, Article XIII D Section 5 (b) exempts the existing assessment amounts (approved original assessment rates including any applicable annual escalation factor) from the procedural requirements of Article XIII D, Section 4; and
• The provisions of Article XIII D do not alter the non-conflicting provisions of the 1972 Act. As such, the method of apportionment described in this Report utilizes commonly accepted assessment ~Nss·
City of Poway
2025/26 Engineer's Report -Landscape Maintenance District 86-1 3 12 of 48
June 3, 2025, Item #8
engineering practices consistent with the 1972 Act and the provisions of Article XIII D. The proposed assessments for the current fiscal year are less than or equal to the adjusted maximum assessment rate previously approved and adopted for the District. The application of this adjusted maximum assessment rate for the various land uses within the District is described in more detail in Section 5 of this Report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIII D, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIII D, Section 4.

2.4 Improvements Authorized By The 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping;
• The installation or construction of statuary, fountains, and other ornamental structures and facilities;
• The installation or construction of public lighting facilities; • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; • The maintenance or servicing, or both, of any of the foregoing; and • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5; and • Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement; ~Nss·
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 4 13 of 48
June 3, 2025, Item #8
•
Providing
for
the
life,
growth,
health,
and
beauty
of
landscaping,
including
cultivation,
irrigation,
trimming,
spraying,
fertilizing,
or
treating
for
disease
or
injury;
•
The
removal
of
trimmings,
rubbish,
debris,
and
other
solid
waste;
and
•
The
cleaning,
sandblasting,
and
painting
of
walls
and
other
improvements
to
remove
or
cover
graffiti.
2)
NBS
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
5 14
of
48 June 3, 2025, Item #8

3. PLANS
AND

SPECIFICATIONS

3.1 Boundaries
of
the
District
The
District
Assessment
Diagram,
which
is
incorporated
herein
by
reference
and
made
a part
of
this
Engineer's
Report,
is
on
file
with
the
Special
Districts
Office
of
the
Public
Works
Department
of
the
City
of
Poway
and
are
available
for
public
inspection
during
normal
business
hours.

On
February
25,
1992,
by
Council
Resolution
No
. 92-039,
Landscape
Maintenance
District
86-1
was
divided
into
two
subzones:
86-1
Zone
A
("Zone
A")
for
residential
and
86-1
Zone
B
("Zone
B")
for
commercial.

Assessments
for
Zone
A
will
be
calculated
on
a
per
unit
basis
by
dividing
the
required
revenue
by
the
total
units
within
each
district.

The
Church
of
Latter
Day
Saints
{"LOS
Poway
Chapel")
is
the
only
parcel
within
Zone
B.

By
agreement,
this
parcel
is
maintained
by
the
church
for
perpetuity
at
no
cost
to
the
District.

No
new
improvements
or
assessed
parcels
were
added
to
the
District
during
Fiscal
Year
2025/26.

Zone
A
is
comprised
of
950
residential
parcels
within
the
following
developments:

Tract
Project
Name
TTMs
4090R, 4091R, 4092R,
4093R
TTM
3545
TTM
4158
TTM
84-08
TTM
89-13
TTM
89-13R
TTM
89-13R
TTM
89-13R
TTM
98-02
TTM
99-03
MDRA
98-71
MDRA
01-38
MDRA
05 -59
TTM
00-02
TTM
02-01
PM
15384
(Par
1,
2,
3 and
4)
MAP
15725
ROS
4063
TTM
86-01
MDRA04-02 TTM
87-05
TPM
88-15
Bridlewood Piedmont
Park
Stone
Canyon
Ranch
The
Grove
Old
Coach
Collection
The
Heritage,
Phase
I,
Unit
I
The
Heritage,
Phase
I,
Unit
Ill
The
Heritage,
Phase
I, Unit
IV
North
Point
Vision
Homes
Kennedy
Family
Trust
Wells
Trust
Garczynski Malone BBA
Partners
Custom
Homes
Milpitas-Fleming
Associates
Seaman
Gregg
Huntington
Gate,
I and
II
Sedehi/Fard Serenata Green
Valley
Estates
Zone
Bis
comprised
of
1 non-residential
parcel
within
the
following
development:
fr11MiW\::i·~
TPM90-06LDSPowahapel
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
6 June 3, 2025, Item #8

3.2 Description of the District Improvements
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the District defined in the Method of Apportionment herein. Consistent with the 1972 Act, the improvements are generally described as follows:
• The improvements to be maintained by the District are defined as landscape improvements within the rights-of-ways and open space areas associated with the development of the subdivisions and parcels within the District. The improvements are considered to be either installed in direct connection with the development of those properties or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary for the development of those properties to their full and best use. These improvement areas within the District may include but are not limited to landscaping adjacent to the developments along portions of Espola Road, Titan Way, Painted Desert Road, Woodland Parkway, Summer Sage Road, Lake Poway Road, Riparian Road, Sunset Drive, Del Poniente Road and Twin Peaks Road. Some of the District improvement areas are currently maintained by the adjacent property owner or property owners through a homeowner's association where property owners are not assessed for the maintenance of those improvements.
• Walls and fences adjacent to private property are to be maintained by the adjacent property owners.

The City, prior to commencement of work, shall approve repairs or reconstruction of any walls or fences adjacent to the District landscape areas. Should the property owners desire to include major repairs or reconstruction within the City's responsibilities, the property owners are required to submit a petition to initiate the balloting process set forth in Article XIII D, Section 4.

Landscape maintenance performance standards and specifications have been developed by the City to assure quality maintenance of landscape assessment district properties. The City has defined the following service levels on the basis of how frequent landscaping maintenance is performed:
• Service Level A: Maintenance once a week;
• Service Level B: Maintenance once every other week; and • Service Level C: Maintenance once a month.

Zone A is within Service Level B for Fiscal Year 2025/26.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 7 June 3, 2025, Item #8

4. ESTIMATE
OF
COSTS
Fiscal
Year
2025/26
estimated
costs
of
maintenance
and
servicing
the
improvements
as
described
in
the
Plans
and
Specifications
of
this
Engineer's
Report
are
summarized
below.

Zone
A
Fiscal
Year
Description
of
Annual
Costs
2023/241
11 EXPENDITURES:

Maintenance
$107,790
Water/power
$111,057
Administration1
41 $28,713
Total
Expenditures
$247,560
REVENUES:

City
General
Benefit
Contribution
$57,308
Assessment
Revenue
$229,008
Interest
Revenue
$10,604
Miscellaneous
$0
Total
Revenues
$296,920

DISTRICT
STATISTICS:

Total
Number
of
Parcels
954
Total
Parcels
Levied
954
Total
EBU's
954
Rate
per
EBU
(Equivalent
Benefit
Units)
$243.04
Maximum
Rate
per
EBU
$243.04

OPERATING
RESERVE:

Beginning
Reserve
Balance
$96,749
Transfers
In/Out
(CIP)
$40,791
Reserve
Fund
Activity
$7,285
Estimated
Ending
Reserve
Balance
$144,825

CAPITAL

IMPROVEMENT
RESERVE:

CIP
Fund
Balance
$451,596
CIP
Transfers
In/Out
(Operating
Reserve)
($40,791)
CIP
Projects
$0
Estimated
Ending
CIP
Reserve
Balance
$410,805
(1)
Actual
figures
per
Finance
Fiscal
Year
2023/24
activity
sheets.
(2)
Approved
budget.
(3)
Proposed
budget.
(4)
Includes
cost
allocation
City
staff
support
services.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
Fiscal
Year
Fiscal
Year
2024/251
2)
2025/261
31 $103,529
$106,712
$137,500 $152,738 $40,888
$40,888
$281,917
$300,338
$60,130
$61,998
$230,888
$230,888
$6,619
$8,612
$205
$103
$297,842
$301,601
950
950
950
950
950
950
$243.04
$243.04
$243
.04
$243.04
$144,825
$141,594
($18,683)
$7,313
$15,452
$1,262
$141,594
$150,169
$410,805
$429,488
$18,683
($7,313)
$0
$0
$429,488 $422,175
8 June 3, 2025, Item #8

5. METHOD OF APPORTIONMENT
The following section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout the Districts, as well as a description of the assessment methodology used to apportion the total assessment to properties within each District.

Historical annual Engineer's Reports were prepared by a different engineer of record and specific language from those historical Engineer's Reports have been referenced to describe the Method of Apportionment within the following section of this report.

5.1 Properties Benefiting from Improvements
The properties determined to receive benefit are those lots or parcels that, as a result of development or redevelopment, finance, construct, install, and/or establish landscape improvements within public rights-of­ ways or public easements (permanent public improvement) or adjoining lots or parcels that, as a result of development or redevelopment, receive access or are immediately adjacent to lots or parcels which contain landscape improvements maintained by a landscape maintenance district.

Special benefit, as defined in Assessment Law and in this Report, shall be assessed to those properties determined to receive benefit from the District's improvements.

5.2 General
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:

The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.

The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.

In addition, Article XIII D requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Article XIII D provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the district. The general enhancement of property value does not constitute a special benefit.

City of Poway
2025/26 Engineer's Report -Landscape Maintenance District 86-1 9 June 3, 2025, Item #8

5.3 Benefit Analysis
Each of the improvements, the associated costs and assessments within the District has been reviewed, identified and allocated based on the special benefit parcels receive from such improvements pursuant to the provisions of Article XIII D and the 1972 Act. All improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties, and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of maintenance and operation of the improvements are of special benefit to the properties.

All the lots or parcels are established at the same time once the conditions regarding the improvements and the continued maintenance are met. As a result, each lot or parcel within the District receives a special and distinct benefit from the improvements and to the same degree.

Over time, the improvements continue to confer a particular and distinct special benefit upon the lots or parcels within the District because of the nature of the improvements. The proper maintenance of the improvements and appurtenant facilities reduces property related crimes, especially vandalism, against properties in the District. All of the above mentioned factors also contribute to a specific benefit to each of the parcels within the District.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. However, each individual improvement element has its own distinct benefits both specific and general. The special benefits associated with the improvements within the District are listed below.

5.3.1 SPECIAL BENEFIT
The special benefits associated with the landscaping improvements in the District are specifically:
• Enhanced desirability of properties through association with the improvements; • Improved aesthetic appeal of properties providing a positive representation of the area; • Enhanced adaptation of the urban environment within the natural environment from adequate green space, open space areas and landscaping;
• Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties;
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and • Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 10 June 3, 2025, Item #8

5.3.2 GENERAL

BENEFIT
Assessment
Law
mandates
that
the
City
assesses
for
special
benefit
only,
and
the
City
shall
separate
general
benefit
from
special
benefit.

General
benefit
is
defined
as
services
provided
to
the
public
at
large
. Special
benefit
is
defined
as
services
provided
at
a level
greater
than
the
services
provided
to
the
public
at
large.

The
City's
general
benefit
to
the
public
at
large
is
determined
as
the
average
expenditure
from
the
General
Fund
for
the
maintenance
of
landscaped
medians
and
rights-of-ways,
calculated
on
a
per
square
foot
basis
.

The
City
shall
make
a general
benefit
contribution
to
a district
based
on
the
City's
average
rate
of
expenditure
from
the
General
Fund
for
the
various
types
of
improvements
applied
to
the
square
footage
of
similar
types
of
improvements
within
the
District.

No
new
improvements
are
proposed
to
be
added
for
Fiscal
Year
2025/26:

Landscape
Element
Quantity
Landscaped
Rights-of-Ways
(R/W)
370,369
Sq.

Ft
.

Landscaped
Rights-of-Ways
with
Soundwall
2,275
Sq.

Ft
.

Landscaped
Medians
8,929
Sq.

Ft
.

The
City
shall
annually
determine
the
average
expenditure
from
the
General
Fund
for
the
maintenance
of
landscape
improvements
within
the
public
rights-of-ways
or
public
easements,
calculated
on
a per
square
foot
basis.

The
general
benefit
for
Fiscal
Year
2025/26
is
determined
to
be:
$0.1559
per
square
foot
for
landscape
rights-of-ways,
$0.3983
per
square
foot
for
landscape
rights-of-ways
with
soundwall,
and
$0.3753
per
square
foot
for
landscape
medians
The
City
shall
determine
the
average
expenditure
from
the
General
Fund
for
the
maintenance
of
District
landscape
improvements.

Based
on
an
increase
of

3.08%
in
the
San
Diego-
Carlsbad
Consumer
Price
Index
(the
average
of
All
Urban
Consumers
and
Urban
Wage
Earners
and
Clerical
Workers),
comparable
services
provided
by
the
City
staff
for
general
landscape
services,
the
general
benefit
for
Fiscal
Year
2025/26
will
increase
from
Fiscal
Year
2024/25,
based
on
the
contribution
rate
per
square
foot,
at
a
maximum
for
this
District.
370,369
Sq
. Ft
. Landscaped
Rights-of-Ways
X
$0.1559
=
$57,740
.53
2,275
Sq
. Ft
. Landscaped
with
Soundwall
X
$0
.3983
=
906
.13
8,929
Sq.

Ft.

Landscaped
Medians
X
$0.3753
=
3,351.05
Total
$61,997.71
All
other
maintenance
, operation,
administrative,
and
incidental
costs
which
exceed
the
City's
general
benefit
contribution
to
the
public
at
large
are
of
special
benefit
and
assessed
to
the
District.

The
City
shall
have
an
option
as
to
how
it
will
make
the
general
benefit
contributions
to
the
District.

The
City
shall
make
its
general
benefit
contribution
by
either:
•
Providing
irrigation
water
to
the
District
for
irrigation
of
LMD
improvements
in
an
amount
equal
to
the
City's
general
benefit
contribution;
or
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
11 June 3, 2025, Item #8
•
Paying
directly
to
the
District
from
the
General
Fund
a
dollar
amount
equal
to
the
City's
general
benefit
contribution.

5.4 Assessment
Methodology
The
total
cost
of
special
benefit
for
maintenance
of
the
public
improvements
funded
by
the
District
will
be
assessed
to
the
various
parcels
in
the
District
in
proportion
to
the
benefit
units
assigned
to
each
parcel,
in
relationship
to
the
total
benefit
units
assigned
to
all
parcels
being
assessed.

5.4 .1

RESIDENTIAL
LAND
USE
All
residential
subdivisions
shall
be
assessed
proportional
to
special
benefit
received
based
on
one
(1)
benefit
unit
per
residential
dwelling
unit
or
planned
dwelling
unit.

5.4.2 NON
-RESIDENTIAL
LAND
USES
All
non-residential
parcels
shall
be
assessed
proportional
to
special
benefit
received
based
on
the
average
planned
dwelling
unit
density
throughout
the
urban
areas
of
the
City
(four
dwelling
units
per
acre),
the
equivalent
of
four
(4)
benefit
units
per
acre.

Non-residential
land
uses
typically
provide
services
and/or
employment
opportunities
for
the
City
that
benefit
all
lands
throughout
the
City.

Since
these
non
-residential
land
uses
can
occur
throughout
the
City,
the
planned,
average
density
of
residential
dwelling
units
per acre
for
the
urban
areas
of
the
City
has
been
calculated.

The
non-residential
land
uses
are
considered
to
dislocate
residential
units.

Therefore,
the
number
of
residential
dwelling
units
dislocated,
based
on
the
average
dwelling
units
per
acre,
has
been
assigned
to
non-residential
lands
. This
method determines
an
equivalent
benefit
to
residential
land
uses.

Urban
areas
have
been
defined
as
the
parcels
receiving
water
and
sewer
services
.

5.4.3 IN-LIEU

ASSESSMENTS
Under
provisions
of
City
policy,
parcels
may
contribute
in-lieu
assessments
by
providing
equivalent
maintenance
services
for
District
improvements
within
public
rights-of-ways
or
public
easements
immediately
adjacent
to
their
lands
.

No
parcels
within
the
District
are
scheduled
to
contribute
in-lieu
assessments
in
Fiscal
Year
2025/26
.

5.4 .4
NON
-BENEFITING

PARCELS
All
public
and
private
streets,
avenues,
lanes,
roads,
drives,
courts,
alleys,
all
public
easements
and
rights-of­
ways,
all
dedicated
open
space
parcels,
and
District
maintained
parcels
are
determined
to
not
receive
special
benefit
from
the
District's
improvements
and
are
therefore
not
assessed.

The
Church
of
Latter
Day
Saints
has
agreed
to
maintain
the
rights-of-ways
bordering
their
property
for
perpetuity.

In
addition,
Green
Valley
Estates
is
currently
maintaining
the
landscaping
along
Lake
Poway
Road
by
an
agreement
with
its
homeowner's
association. City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
12 June 3, 2025, Item #8

5.4.5 BENEFITS
UNITS
{BU)
The
assessment
methodology
utilized
is
as
described
above.

Based
on
this
methodology,
the
benefit
units,
and
the
Fiscal
Year
2025/26
proposed
assessment
for
each
parcel
were
calculated
and
are
shown
in
Appendix
B
of
this
report.
•
The
calculated
Fiscal
Year
2025/26
assessment
for
Zone
A
is
proposed
to
remain
at
the
Fiscal
Year
2024/25
assessment
rate
of
$243
.04
per
benefit
unit.

5.5 Maximum
Assessment
Rate
The
approved
maximum
assessment
rate
for
the
District
was
established
and
has
remained
at
$243
.04
per
benefit
unit
for
Zone
A. The
District
currently
has
no
approved
escalation
factor
for
increasing
the
maximum
assessment
rate
for
Zone
A.

The
maximum
assessment
rate
establishes
an
approved
upper
limit
on
the
annual
assessment;
however,
the
assessment
rate
levied
by
the
District
may
be
less
than
the
maximum
amount
in
any
given
year
if
not
required
to
meet
the
budgetary
needs
for
that
year.

If
the
long
term
budgetary
needs
of
the
District
would
require
an
increase
in
the
rate
greater
than
the
maximum
assessment
rate
in
order
to
meet
those
needs,
then
any
proposed
increase
in
the
maximum
assessment
rate
would
require
property
owner
balloting
procedures
as
dictated
by
Article
XIII
D.

In
2018,
property
owners
received
ballots
specified
under
Assessment
Law.

Zone
A
was
balloted
for
an
increase
in
assessments
with
annual
cost
indexing
based
on
the
annual
San
Diego-Carlsbad
Consumer
Price
Index
(SD­
CPI).

Zone
A
had
a majority
protest
for
the
increase,
and
therefore
failed
to
pass
.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
13 June 3, 2025, Item #8

APPENDIX
A: DISTRICT

ASSESSMENT

DIAGRAM
The
boundaries
of
the
District
have
been
prepared
in
the
format
required
by
the
1972
Act
and
is
on
file
with
the
Special
Districts
Office
of
the
Public
Works
Department,
and
by
reference
is
made
part
of
this
Engineer's
Report.

The
Assessment
Diagram
is
available
for
inspection
at
the
Special
Districts
Office
of
the
Public
Works
Department,
during
normal
business
hours.

City
of
Poway
LMD
86-1
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
i i i i , ...
, .....

A
June 3, 2025, Item #8
APPENDIX B: 2025/26 ASSESSMENT ROLL
Assessor's parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor's secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.

Based on County Assessor's secured roll data, current assessor's parcels, including corrected and/or new assessor's parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Engineer's Report. Therefore, if a single assessor's parcel has a status change in development, other land use change, or subdivides into multiple assessor's parcels, the assessment amounts applied to each of the new assessor's parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 B June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
273-820-27-00 1.00 1.00 Residential
273-820-28-00 1.00 1.00 Residential
273-820-29-00 1.00 1.00 Residential
273-820-30-00 1.00 1.00 Residential
273-820-31-00 1.00 1.00 Residential
273-820-32-00 1.00 1.00 Residential
273-820-33-00 1.00 1.00 Residential
273-820-34-00 1.00 1.00 Residential
273-820-35-00 1.00 1.00 Residential
273-820-36-00 1.00 1.00 Residential
273-820-37-00 1.00 1.00 Residential
273-820-38-00 1.00 1.00 Residential
273-820-39-00 1.00 1.00 Residential
273-820-40-00 1.00 1.00 Residential
273-820-41-00 1.00 1.00 Residential
273-820-42-00 1.00 1.00 Residential
273-820-43-00 1.00 1.00 Residential
273-820-44-00 1.00 1.00 Residential
273-820-45-00 1.00 1.00 Residential
273-820-46-00 1.00 1.00 Residential
273-820-47-00 1.00 1.00 Residential
273-820-48-00 1.00 1.00 Residential
273-820-49-00 1.00 1.00 Residential
273-820-50-00 1.00 1.00 Residential
273-820-51-00 1.00 1.00 Residential
273-820-52-00 1.00 1.00 Residential
275-791-01-00 1.00 1.00 Residential
275-791-02-00 1.00 1.00 Residential
275-791-03-00 1.00 1.00 Residential
275-791-04-00 1.00 1.00 Residential
275-791-05-00 1.00 1.00 Residential
275-791-06-00 1.00 1.00 Residential
275-791-07-00 1.00 1.00 Residential
275-791-08-00 1.00 1.00 Residential
275-791-09-00 1.00 1.00 Residential
275-791-10-00 1.00 1.00 Residential
275-791-11-00 1.00 1.00 Residential
275-791-12-00 1.00 1.00 Residential
275-791-13-00 1.00 1.00 Residentia I
275-791-14-00 1.00 1.00 Residential
275-791-15-00 1.00 1.00 Residential
275-791-16-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 1 of 23
25 of 48
Grand Total
$243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
275-792-01-00

1.00 1.00
Residential
243.04
275-792-02-00

1.00 1.00
Residential
243
.04
275-792-03-00

1.00 1.00
Residential
243
.04
275
-792-04-00

1.00 1.00
Residential
243
.04
275-792-05-00

1.00 1.00
Residential
243
.04
275-792-06-00

1.00 1.00
Residential
243
.04
275-792-07-00

1.00 1.00
Residential
243.04
275-792-08-00

1.00 1.00
Residential
243.04
275
-792-09-00

1.00 1.00
Residential
243
.04
275-792-10-00

1.00 1.00
Residential
243
.04
275-792-11-00

1.00 1.00
Residential
243.04
275-792-12-00

1.00 1.00
Resident
ial
243.04
275-792-13-00

1.00 1.00
Residential
243
.04
275-792-14-00

1.00 1.00
Residential
243
.04
275-792-15-00

1.00 1.00
Residential
243.04
275-792-16-00

1.00 1.00
Residential
243
.04
275-792-17-00

1.00 1.00
Residential
243
.04
275-792-18-00

1.00 1.00
Residential
243.04
275-792-19-00

1.00 1.00
Residential
243
.04
275-792-20-00

1.00 1.00
Residential
243.04
275-792-21-00

1.00 1.00
Residential
243
.04
275
-792-22-00

1.00 1.00
Residential
243
.04
275-792-23-00

1.00 1.00
Residential
243
.04
275-792-24-00

1.00 1.00
Residential
243
.04
275-792-25-00

1.00 1.00
Residential
243
.04
275-792-26-00

1.00 1.00
Residential
243.04
275-793-01-00

1.00 1.00
Residential
243
.04
275-793-02-00

1.00 1.00
Residentia
I
243
.04
275-793-03-00

1.00 1.00
Residential
243
.04
275-793-04-00

1.00 1.00
Residential
243
.04
275-793-05-00

1.00 1.00
Residential
243
.04
275-793-06
-00

1.00 1.00
Residential
243
.04
275-793-07-00

1.00 1.00
Residential
243.04
275-793-08-00

1.00 1.00
Residential
243
.04
2 75-793-09-00

1.00 1.00
Residential
243
.04
275-793-10-00

1.00 1.00
Residential
243
.04
275
-793-11-00

1.00 1.00
Residential
243
.04
275-793-12-00

1.00 1.00
Residential
243
.04
275-793-13-00

1.00 1.00
Residential
243
.04
275-
793
-14-00

1.00 1.00
Residential
243.04
275-
793-15-00

1.00 1.00
Residential
243.04
275-793-16-00

1.00 1.00
Residential
243
.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
2 of
23 04/30/2025
02:19
:l0PM
26 of48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
275-793-17-00

1.00 1.00
Residential
243.04
275-793-18-00

1.00 1.00
Residential
243.04
275-793-19-00

1.00 1.00
Residential
243
.04
275-793-20-00

1.00 1.00
Residential
243
.04
275-793-21-00

1.00 1.00
Residential
243.04
275-793-22-00

1.00 1.00
Residential
243.04
275-793-23-00

1.00 1.00
Residential
243
.04
275-793-24-00

1.00 1.00
Residential
243.04
275-793-25-00

1.00 1.00
Residential
243.04
275-793-26-00

1.00 1.00
Residential
243
.04
275-793-27-00

1.00 1.00
Residential
243.04
275-793-28-00

1.00 1.00
Residential
243
.04
275-793-29-00

1.00 1.00
Residential
243
.04
275-793-30-00

1.00 1.00
Residential
243
.04
275
-793-31-00

1.00 1.00
Residential
243.04
275
-793-32-00

1.00 1.00
Residential
243
.04
275-793-33-00

1.00 1.00
Residential
243
.04
275-793-34-00

1.00 1.00
Residential
243.04
275-793-35-00

1.00 1.00
Residentia
I
243.04
275-793-36-00

1.00 1.00
Residentia
I
243
.04
275-793-37-00

1.00 1.00
Residential
243
.04
275-793-38-00

1.00 1.00
Residential
243
.04
275-793-39-00

1.00 1.00
Residential
243
.04
275-793-40-00

1.00 1.00
Residential
243
.04
275-793-41-00

1.00 1.00
Residential
243.04
2 75-
793-42-00

1.00 1.00
Residential
243.04
275-793-43-00

1.00 1.00
Residential
243.04
275-793-44-00

1.00 1.00
Residential
243
.04
275-793-45-00

1.00 1.00
Residential
243
.04
275-
793-46-00

1.00 1.00
Residential
243
.04
275-793-47-00

1.00 1.00
Residential
243
.04
275-793-48-00

1.00 1.00
Residential
243
.04
275-793-49-00

1.00 1.00
Residential
243
.04
275-793-50-00

1.00 1.00
Residential
243.04
275-793-51-00

1.00 1.00
Residential
243.04
275-793-52-00

1.00 1.00
Residential
243
.04
275-794-01-00

1.00 1.00
Residential
243.04
275-794-02-00

1.00 1.00
Residential
243
.04
275-794-03-00

1.00 1.00
Residential
243
.04
275-794-05-00

1.00 1.00
Residential
243
.04
275-794-06-00

1.00 1.00
Residential
243.04
275-794-07-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
3 of
23 04/30/2025
02:19
:l0PM
27 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
275-794-08-00 1.00 1.00 Residential 243.04
275-794-09-00 1.00 1.00 Residential 243.04
275-794-10-00 1.00 1.00 Residential 243.04
275-794-11-00 1.00 1.00 Residential 243.04
275-794-12-00 1.00 1.00 Residential 243.04
275-794-13-00 1.00 1.00 Residential 243.04
275-794-14-00 1.00 1.00 Residential 243.04
275-794-15-00 1.00 1.00 Residential 243.04
275-794-16-00 1.00 1.00 Residential 243.04
275-794-17-00 1.00 1.00 Residential 243.04
275-794-18-00 1.00 1.00 Residential 243.04
275-794-19-00 1.00 1.00 Residential 243.04
275-794-20-00 1.00 1.00 Residential 243.04
275-795-01-00 1.00 1.00 Residential 243.04
275-795-02-00 1.00 1.00 Residential 243.04
275-795-03-00 1.00 1.00 Residential 243.04
275-795-04-00 1.00 1.00 Residential 243.04
275-795-05-00 1.00 1.00 Residential 243.04
275-795-06-00 1.00 1.00 Residential 243.04
275-795-07-00 1.00 1.00 Residential 243.04
275-795-08-00 1.00 1.00 Residential 243.04
275-795-09-00 1.00 1.00 Residential 243.04
275-795-10-00 1.00 1.00 Residential 243.04
275-795-11-00 1.00 1.00 Residential 243.04
275-795-12-00 1.00 1.00 Residential 243.04
275-795-13-00 1.00 1.00 Residential 243.04
275-795-14-00 1.00 1.00 Residential 243.04
275-795-15-00 1.00 1.00 Residential 243.04
275-795-16-00 1.00 1.00 Residential 243.04
275-795-17-00 1.00 1.00 Residential 243.04
275-795-18-00 1.00 1.00 Residential 243.04
275-795-19-00 1.00 1.00 Residentia I 243.04
275-795-20-00 1.00 1.00 Residential 243.04
275-795-21-00 1.00 1.00 Residential 243.04
275-795-22-00 1.00 1.00 Residential 243.04
275-795-23-00 1.00 1.00 Residentia I 243.04
275-795-24-00 1.00 1.00 Residential 243.04
275-795-25-00 1.00 1.00 Residential 243.04
275-795-26-00 1.00 1.00 Residentia I 243.04
275-795-27-00 1.00 1.00 Residential 243.04
275-795-28-00 1.00 1.00 Residential 243.04
275-795-29-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 4 of 23 04/30/2025 02:19:lOPM 28 of 48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
275-795-30-00

1.00 1.00
Residential
243.04
275-795-31-00

1.00 1.00
Residential
243.04
275-796-01-00

1.00 1.00
Residential
243
.04
275-796-02-00

1.00 1.00
Residential
243
.04
275-796-03-00

1.00 1.00
Residential
243
.04
275-796-04-00

1.00 1.00
Residential
243
.04
275-796-05-00

1.00 1.00
Residential
243
.04
275-796-06-00

1.00 1.00
Residential
243.04
275-796-07-00

1.00 1.00
Residential
243.04
275-796-08-00

1.00 1.00
Residential
243.04
275-796-09-00

1.00 1.00
Residential
243.04
275-
796-10-00

1.00 1.00
Residential
243
.04
275-796-11-00

1.00 1.00
Residential
243.04
275-796-12-00

1.00 1.00
Residential
243
.04
275-796-13-00

1.00 1.00
Residential
243.04
275-796-14-00

1.00 1.00
Residential
243.04
275-
796-15-00

1.00 1.00
Residential
243.04
275-796-16-00

1.00 1.00
Residential
243
.04
275-796-17-00

1.00 1.00
Residential
243.04
275-796-18-00

1.00 1.00
Residential
243.04
275-796-19-00

1.00 1.00
Residential
243
.04
275-796-20-00

1.00 1.00
Residential
243
.04
275-796-21-00

1.00 1.00
Residential
243
.04
275-796-22-00

1.00 1.00
Residential
243
.04
275-796-23-00

1.00 1.00
Residential
243.04
275-796-24-00

1.00 1.00
Residential
243
.04
275-796-25-00

1.00 1.00
Residential
243.04
275-796-26-00

1.00 1.00
Residentia
I
243.04
275-796-27-00

1.00 1.00
Residentia
I
243
.04
275-796-28-00

1.00 1.00
Residential
243
.04
275-796-29-00

1.00 1.00
Residential
243
.04
275-796-30-00

1.00 1.00
Residential
243.04
275-796-31-00

1.00 1.00
Residential
243.04
275
-796-32-00

1.00 1.00
Residential
243
.04
275-796-33-00

1.00 1.00
Residential
243.04
275-796-34-00

1.00 1.00
Residential
243
.04
275-796-35-00

1.00 1.00
Residential
243
.04
275
-796-36
-00

1.00 1.00
Residential
243.04
275
-796-37-00

1.00 1.00
Residential
243
.04
275-796-38-00

1.00 1.00
Residential
243
.04
275-796-39-00

1.00 1.00
Residential
243.04
277-080-25-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
5 of
23 04/30/2025
02:19
:l0PM
29 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
277-140-11-00 1.00 1.00 Residential
277-140-12-00 1.00 1.00 Residential
277-140-31-00 1.00 1.00 Residential
277-140-32-00 1.00 1.00 Residential
277-171-36-00 1.00 1.00 Residential
277-180-01-00 1.00 1.00 Residential
277-180-02-00 1.00 1.00 Residential
277-180-03-00 1.00 1.00 Residential
277-180-04-00 1.00 1.00 Residential
277-180-05-00 1.00 1.00 Residential
2 77-180-06-00 1.00 1.00 Residential
277-180-07-00 1.00 1.00 Residential
277-180-08-00 1.00 1.00 Residential
277-180-09-00 1.00 1.00 Residential
277-180-10-00 1.00 1.00 Residential
277-180-11-00 1.00 1.00 Residential
277-180-12-00 1.00 1.00 Residential
277-180-13-00 1.00 1.00 Residential
277-180-14-00 1.00 1.00 Residential
277-181-01-00 1.00 1.00 Residential
277-181-02-00 1.00 1.00 Residential
277-181-03-00 1.00 1.00 Residential
277-181-04-00 1.00 1.00 Residential
277-181-05-00 1.00 1.00 Residential
277-181-06-00 1.00 1.00 Residential
277-181-07-00 1.00 1.00 Residential
277-181-08-00 1.00 1.00 Residential
277-181-09-00 1.00 1.00 Residential
277-181-10-00 1.00 1.00 Residential
277-181-11-00 1.00 1.00 Residential
277-181-12-00 1.00 1.00 Residential
277-181-13-00 1.00 1.00 Residential
277-181-14-00 1.00 1.00 Residential
277-181-15-00 1.00 1.00 Residential
277-181-16-00 1.00 1.00 Residential
277-181-17-00 1.00 1.00 Residential
277-181-18-00 1.00 1.00 Residential
277-181-19-00 1.00 1.00 Residential
277-181-21-00 1.00 1.00 Residential
277-181-22-00 1.00 1.00 Residential
277-181-23-00 1.00 1.00 Residential
277-181-24-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 6 of 23
30 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
277-181-25-00 1.00 1.00 Residential
277-181-30-00 1.00 1.00 Residential
277-190-02-00 1.00 1.00 Residential
277-190-03-00 1.00 1.00 Residential
277-190-04-00 1.00 1.00 Residential
277-190-05-00 1.00 1.00 Residential
277-190-06-00 1.00 1.00 Residential
277-190-07-00 1.00 1.00 Residential
277-190-08-00 1.00 1.00 Residential
277-190-09-00 1.00 1.00 Residential
277-190-10-00 1.00 1.00 Residential
277-190-11-00 1.00 1.00 Residential
277-190-12-00 1.00 1.00 Residential
277-190-13-00 1.00 1.00 Residential
277-190-14-00 1.00 1.00 Residential
277-190-16-00 1.00 1.00 Residential
277-190-17-00 1.00 1.00 Residential
277-190-18-00 1.00 1.00 Residential
277-190-19-00 1.00 1.00 Residential
277-190-20-00 1.00 1.00 Residential
277-190-21-00 1.00 1.00 Residential
277-190-22-00 1.00 1.00 Residential
277-190-23-00 1.00 1.00 Residential
277-190-24-00 1.00 1.00 Residential
277-190-25-00 1.00 1.00 Residential
277-190-30-00 1.00 1.00 Residential
277-190-33-00 1.00 1.00 Residential
277-191-04-00 1.00 1.00 Residential
277-191-05-00 1.00 1.00 Residential
277-191-06-00 1.00 1.00 Residential
277-191-07-00 1.00 1.00 Residential
277-191-08-00 1.00 1.00 Residential
277-191-09-00 1.00 1.00 Residential
277-191-10-00 1.00 1.00 Residential
277-191-13-00 1.00 1.00 Residential
277-191-14-00 1.00 1.00 Residential
277-191-17-00 1.00 1.00 Residential
277-191-19-00 1.00 1.00 Residential
277-191-21-00 1.00 1.00 Residential
277-191-22-00 1.00 1.00 Residential
277-191-23-00 1.00 1.00 Residential
277-200-01-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 7 of 23
31 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
landuse
Grand
Total
277-200-02-00

1.00 1.00
Residential
243.04
277-200-03-00

1.00 1.00
Residential
243
.04
277-200-04-00

1.00 1.00
Residential
243
.04
277-200-07
-00

1.00 1.00
Residential
243
.04
277-200
-08-00

1.00 1.00
Residential
243
.04
277-200-09
-00

1.00 1.00
Residential
243
.04
277-200-10-00

1.00 1.00
Residential
243.04
277-200-11-00

1.00 1.00
Residential
243
.04
277-200-12-00

1.00 1.00
Residential
243
.04
277-200-13-00

1.00 1.00
Residential
243.04
277-200-14
-00

1.00 1.00
Residential
243
.04
277
-200-20-00

1.00 1.00
Residentia
I
243
.04
277-200
-22
-00

1.00 1.00
Residential
243
.04
277-201-01-00

1.00 1.00
Residential
243
.04
277
-201-02-00

1.00 1.00
Residential
243
.04
277
-201-03-00

1.00 1.00
Residential
243.04
277-201
-04-00

1.00 1.00
Residential
243
.04
277-201-05-00

1.00 1.00
Residential
243
.04
277-201-06-00

1.00 1.00
Residential
243
.04
277-201-07-00

1.00 1.00
Residential
243
.04
277-201-08-00

1.00 1.00
Residential
243
.04
277-201-09-00

1.00 1.00
Residential
243
.04
277-201-10-00

1.00 1.00
Residential
243
.04
277
-201-11-00

1.00 1.00
Residential
243
.04
277-201-12-00

1.00 1.00
Residential
243.04
277-201-13-00

1.00 1.00
Residential
243
.04
277-201-14-00

1.00 1.00
Residential
243
.04
277-201-15-00

1.00 1.00
Residential
243
.04
277-201-16-00

1.00 1.00
Residential
243
.04
277-201-17-00

1.00 1.00
Residential
243
.04
277-201-18-00

1.00 1.00
Residential
243
.04
277
-201-19-00

1.00 1.00
Residential
243.04
277-201-20-00

1.00 1.00
Residential
243
.04
277-201
-21-00

1.00 1.00
Resident
ial
243.04
277
-201-22-00

1.00 1.00
Residential
243
.04
277
-201-23-00

1.00 1.00
Residential
243
.04
277-201-30-00

1.00 1.00
Residential
243.04
277-201-32-00

1.00 1.00
Residential
243
.04
277-202-01-00

1.00 1.00
Residential
243
.04
277-202-02-00

1.00 1.00
Residential
243
.04
277-202-03-00

1.00 1.00
Residential
243
.04
277-202-04-00

1.00 1.00
Residential
243
.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
8 of
23 04/30/2025
02:19
:l0PM
32 of
48 June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
277-202-05-00

1.00 1.00
Residential
243.04
277-202-06-00

1.00 1.00
Residential
243
.04
277-202-07-00

1.00 1.00
Residential
243
.04
277-202-10
-00

1.00 1.00
Res
idential
243.04
277-202-11-00

1.00 1.00
Residential
243
.04
277-202-12-00

1.00 1.00
Residential
243.04
277-202-13-00

1.00 1.00
Residential
243.04
277-202-14-00

1.00 1.00
Residential
243
.04
277
-202
-1
5-00

1.00 1.00
Residential
243
.04
277-202-16-00

1.00 1.00
Residential
243
.04
277-202-17-00

1.00 1.00
Residential
243
.04
277-202-18-00

1.00 1.00
Residentia
I
243
.04
277-202-19
-00

1.00 1.00
Residential
243
.04
277
-202-20-00

1.00 1.00
Residential
243
.04
277-202-21-00

1.00 1.00
Residential
243
.04
277-202-22-00

1.00 1.00
Residential
243
.04
277-202-23-00

1.00 1.00
Residential
243.04
277-202-24-00

1.00 1.00
Residential
243.04
277-202-34-00

1.00 1.00
Residential
243
.04
277-210-03-00

1.00 1.00
Residential
243
.04
277-210
-04-00

1.00 1.00
Residential
243
.04
277-210
-05-00

1.00 1.00
Res
idential
243
.04
277-210
-06-00

1.00 1.00
Residential
243
.04
277
-210
-07-00

1.00 1.00
Residential
243
.04
277
-210-08-00

1.00 1.00
Residential
243.04
277-210-09-00

1.00 1.00
Residential
243
.04
277-210-10-00

1.00 1.00
Residential
243.04
277-210-13-00

1.00 1.00
Residential
243
.04
277-220-01-00

1.00 1.00
Residential
243.04
277
-220-02-00

1.00 1.00
Residential
243
.04
277-220-03-00

1.00 1.00
Residential
243
.04
277-220-04-00

1.00 1.00
Residential
243
.04
277-220-05-00

1.00 1.00
Residential
243.04
277
-220-06-00

1.00 1.00
Residential
243
.04
277-220-07-00

1.00 1.00
Residential
243
.04
277-220-08-00

1.00 1.00
Residential
243.04
277-220
-09-00

1.00 1.00
Residential
243
.04
277-220-10-00

1.00 1.00
Residentia
I
243
.04
277-220-11
-00

1.00 1.00
Residential
243
.04
277-220-12
-00

1.00 1.00
Residential
243
.04
277-220-13
-00

1.00 1.00
Residential
243
.04
277-220-14
-00

1.00 1.00
Residential
243
.04
Sl
ight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
9 of
23 04/30/2025
02:19
:l0PM
33 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
277-220-15-00 1.00 1.00 Residential 243.04
277-220-16-00 1.00 1.00 Residential 243.04
277-220-17-00 1.00 1.00 Residential 243.04
277-220-18-00 1.00 1.00 Residential 243.04
277-220-19-00 1.00 1.00 Residential 243.04
277-220-20-00 1.00 1.00 Residential 243.04
277-220-21-00 1.00 1.00 Residential 243.04
277-220-22-00 1.00 1.00 Residential 243.04
277-220-23-00 1.00 1.00 Residential 243.04
277-220-24-00 1.00 1.00 Residential 243.04
277-220-25-00 1.00 1.00 Residential 243.04
277-220-26-00 1.00 1.00 Residential 243.04
277-220-27-00 1.00 1.00 Residential 243.04
277-220-28-00 1.00 1.00 Residential 243.04
277-220-29-00 1.00 1.00 Residential 243.04
277-220-30-00 1.00 1.00 Residential 243.04
277-220-31-00 1.00 1.00 Residential 243.04
277-220-32-00 1.00 1.00 Residential 243.04
277-220-33-00 1.00 1.00 Residential 243.04
277-220-34-00 1.00 1.00 Residential 243.04
277-220-35-00 1.00 1.00 Residential 243.04
277-220-36-00 1.00 1.00 Residential 243.04
277-220-37-00 1.00 1.00 Residential 243.04
277-220-38-00 1.00 1.00 Residential 243.04
277-220-39-00 1.00 1.00 Residential 243.04
277-230-01-00 1.00 1.00 Residential 243.04
277-230-02-00 1.00 1.00 Residential 243.04
277-230-03-00 1.00 1.00 Residential 243.04
277-230-04-00 1.00 1.00 Residential 243.04
277-230-05-00 1.00 1.00 Residential 243.04
277-230-06-00 1.00 1.00 Residential 243.04
277-230-07-00 1.00 1.00 Residential 243.04
277-230-09-00 1.00 1.00 Residential 243.04
277-230-10-00 1.00 1.00 Residential 243.04
277-230-13-00 1.00 1.00 Residential 243.04
277-230-14-00 1.00 1.00 Residential 243.04
277-230-15-00 1.00 1.00 Residential 243.04
277-230-16-00 1.00 1.00 Residential 243.04
277-240-19-00 1.00 1.00 Residential 243.04
277-240-20-00 1.00 1.00 Residential 243.04
277-240-21-00 1.00 1.00 Residential 243.04
277-240-22-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 10 of 23 04/30/2025 02:19:l0PM 34 of48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
277-240-23-00 1.00 1.00 Residential 243.04
277-240-24-00 1.00 1.00 Residential 243.04
277-240-25-00 1.00 1.00 Residential 243.04
277-240-26-00 1.00 1.00 Residential 243.04
277-240-27-00 1.00 1.00 Residential 243.04
277-240-28-00 1.00 1.00 Residential 243.04
277-240-29-00 1.00 1.00 Residential 243.04
277-240-30-00 1.00 1.00 Residential 243.04
277-240-31-00 1.00 1.00 Residential 243.04
277-240-32-00 1.00 1.00 Residential 243.04
277-240-33-00 1.00 1.00 Residential 243.04
277-240-34-00 1.00 1.00 Residential 243.04
277-241-18-00 1.00 1.00 Residential 243.04
277-241-19-00 1.00 1.00 Residential 243.04
277-241-20-00 1.00 1.00 Residential 243.04
277-241-21-00 1.00 1.00 Residential 243.04
277-241-22-00 1.00 1.00 Residential 243.04
277-241-23-00 1.00 1.00 Residential 243.04
277-241-24-00 1.00 1.00 Residential 243.04
277-241-25-00 1.00 1.00 Residential 243.04
277-241-26-00 1.00 1.00 Residential 243.04
277-241-27-00 1.00 1.00 Residential 243.04
277-241-28-00 1.00 1.00 Residential 243.04
277-241-29-00 1.00 1.00 Residential 243.04
277-244-01-00 1.00 1.00 Residential 243.04
277-246-01-00 1.00 1.00 Residential 243.04
278-170-77-00 1.00 1.00 Residential 243.04
278-170-78-00 1.00 1.00 Residential 243.04
278-170-81-00 1.00 1.00 Residential 243.04
278-170-82-00 1.00 1.00 Residential 243.04
278-170-83-00 1.00 1.00 Residential 243.04
278-170-84-00 1.00 1.00 Residential 243.04
278-170-85-00 1.00 1.00 Residential 243.04
278-170-86-00 1.00 1.00 Residential 243.04
278-170-87-00 1.00 1.00 Residential 243.04
278-170-88-00 1.00 1.00 Residential 243.04
278-170-89-00 1.00 1.00 Residential 243.04
278-170-90-00 1.00 1.00 Residential 243.04
278-170-94-00 1.00 1.00 Residential 243.04
278-170-95-00 1.00 1.00 Residential 243.04
278-170-96-00 1.00 1.00 Residential 243.04
278-170-97-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 11 of 23 04/30/2025 02:19:lOPM 35 of 48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-280-34-00 1.00 1.00 Residential 243.04
278-280-37-00 1.00 1.00 Residential 243.04
278-280-43-00 1.00 1.00 Residential 243.04
278-280-44-00 1.00 1.00 Residential 243.04
278-321-09-00 1.00 1.00 Residential 243.04
278-423-01-00 1.00 1.00 Residential 243.04
278-423-02-00 1.00 1.00 Residential 243.04
278-423-03-00 1.00 1.00 Residential 243.04
278-423-04-00 1.00 1.00 Residential 243.04
278-423-05-00 1.00 1.00 Residential 243.04
278-423-06-00 1.00 1.00 Residential 243.04
278-423-07-00 1.00 1.00 Residential 243.04
278-423-08-00 1.00 1.00 Residential 243.04
278-423-09-00 1.00 1.00 Residential 243.04
278-423-12-00 1.00 1.00 Residentia I 243.04
278-423-13-00 1.00 1.00 Residential 243.04
278-423-14-00 1.00 1.00 Residential 243.04
278-423-15-00 1.00 1.00 Residential 243.04
278-423-16-00 1.00 1.00 Residentia I 243.04
278-423-17-00 1.00 1.00 Residential 243.04
278-423-18-00 1.00 1.00 Residential 243.04
278-423-19-00 1.00 1.00 Residential 243.04
278-423-20-00 1.00 1.00 Residential 243.04
278-423-21-00 1.00 1.00 Residential 243.04
278-423-22-00 1.00 1.00 Residential 243.04
278-423-23-00 1.00 1.00 Residential 243.04
278-423-24-00 1.00 1.00 Residential 243.04
278-423-25-00 1.00 1.00 Residential 243.04
278-423-26-00 1.00 1.00 Residential 243.04
278-423-27-00 1.00 1.00 Residential 243.04
278-423-28-00 1.00 1.00 Residential 243.04
278-423-29-00 1.00 1.00 Residential 243.04
278-423-30-00 1.00 1.00 Residential 243.04
278-423-32-00 1.00 1.00 Residential 243.04
278-423-34-00 1.00 1.00 Residential 243.04
278-424-01-00 1.00 1.00 Residential 243.04
278-424-02-00 1.00 1.00 Residential 243.04
278-424-03-00 1.00 1.00 Residential 243.04
278-424-04-00 1.00 1.00 Residential 243.04
278-424-05-00 1.00 1.00 Residential 243.04
278-424-06-00 1.00 1.00 Residential 243.04
278-424-07-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 12 of 23 04/30/2025 02:19:lOPM 36 of 48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-424-08-00 1.00 1.00 Residential 243.04
278-424-09-00 1.00 1.00 Residential 243.04
278-424-10-00 1.00 1.00 Residential 243.04
278-424-11-00 1.00 1.00 Residential 243.04
278-424-12-00 1.00 1.00 Residential 243.04
278-424-13-00 1.00 1.00 Residential 243.04
278-424-14-00 1.00 1.00 Residential 243.04
278-424-15-00 1.00 1.00 Residential 243.04
278-424-16-00 1.00 1.00 Residential 243.04
278-424-17-00 1.00 1.00 Residential 243.04
278-424-18-00 1.00 1.00 Residential 243.04
278-424-19-00 1.00 1.00 Residential 243.04
278-424-20-00 1.00 1.00 Residential 243.04
278-424-21-00 1.00 1.00 Residential 243.04
278-424-22-00 1.00 1.00 Residential 243.04
278-424-23-00 1.00 1.00 Residential 243.04
278-424-24-00 1.00 1.00 Residential 243.04
278-424-25-00 1.00 1.00 Residential 243.04
278-424-26-00 1.00 1.00 Residential 243.04
278-424-27-00 1.00 1.00 Residential 243.04
278-424-28-00 1.00 1.00 Residential 243.04
278-424-29-00 1.00 1.00 Residential 243.04
278-424-30-00 1.00 1.00 Residential 243.04
278-424-31-00 1.00 1.00 Residential 243.04
278-424-32-00 1.00 1.00 Residential 243.04
278-424-33-00 1.00 1.00 Residential 243.04
278-424-34-00 1.00 1.00 Residential 243.04
278-424-35-00 1.00 1.00 Residential 243.04
278-424-36-00 1.00 1.00 Residential 243.04
278-424-37-00 1.00 1.00 Residential 243.04
278-424-38-00 1.00 1.00 Residential 243.04
278-424-39-00 1.00 1.00 Residential 243.04
278-424-40-00 1.00 1.00 Residential 243.04
278-424-41-00 1.00 1.00 Residential 243.04
278-424-42-00 1.00 1.00 Residential 243.04
278-424-43-00 1.00 1.00 Residential 243.04
278-424-44-00 1.00 1.00 Residential 243.04
278-424-45-00 1.00 1.00 Residential 243.04
278-424-46-00 1.00 1.00 Residential 243.04
278-424-47-00 1.00 1.00 Residential 243.04
278-424-48-00 1.00 1.00 Residential 243.04
278-424-49-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 13 of 23 04/30/2025 02:19:l0PM 37 of 48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-424-50-00 1.00 1.00 Residential 243.04
278-424-51-00 1.00 1.00 Residential 243.04
278-424-52-00 1.00 1.00 Residential 243.04
278-424-53-00 1.00 1.00 Residential 243.04
278-424-54-00 1.00 1.00 Residential 243.04
278-424-55-00 1.00 1.00 Residential 243.04
278-424-56-00 1.00 1.00 Residential 243.04
278-424-57-00 1.00 1.00 Residential 243.04
278-437-01-00 1.00 1.00 Residential 243.04
278-437-02-00 1.00 1.00 Residential 243.04
278-437-03-00 1.00 1.00 Residential 243.04
278-437-04-00 1.00 1.00 Residential 243.04
278-437-05-00 1.00 1.00 Residential 243.04
278-437-06-00 1.00 1.00 Residential 243.04
278-437-07-00 1.00 1.00 Residential 243.04
278-437-08-00 1.00 1.00 Residential 243.04
278-437-09-00 1.00 1.00 Residential 243.04
278-437-10-00 1.00 1.00 Residential 243.04
278-437-11-00 1.00 1.00 Residential 243.04
278-437-12-00 1.00 1.00 Residential 243.04
278-437-13-00 1.00 1.00 Residential 243.04
278-437-14-00 1.00 1.00 Residential 243.04
278-437-15-00 1.00 1.00 Residential 243.04
278-437-16-00 1.00 1.00 Residential 243.04
278-437-17-00 1.00 1.00 Residential 243.04
278-437-18-00 1.00 1.00 Residential 243.04
278-437-19-00 1.00 1.00 Residential 243.04
278-437-20-00 1.00 1.00 Residential 243.04
278-437-21-00 1.00 1.00 Residential 243.04
278-437-22-00 1.00 1.00 Residential 243.04
278-437-23-00 1.00 1.00 Residential 243.04
278-437-24-00 1.00 1.00 Residential 243.04
278-437-25-00 1.00 1.00 Residential 243.04
278-437-26-00 1.00 1.00 Residential 243.04
278-437-27-00 1.00 1.00 Residential 243.04
278-437-28-00 1.00 1.00 Residential 243.04
278-437-29-00 1.00 1.00 Residential 243.04
278-437-30-00 1.00 1.00 Residential 243.04
278-437-31-00 1.00 1.00 Residential 243.04
278-437-32-00 1.00 1.00 Residential 243.04
278-437-33-00 1.00 1.00 Residential 243.04
278-437-34-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 14 of 23 04/30/2025 02:19:lOPM 38 of 48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
278-437-35-00

1.00 1.00
Residential
243.04
278-437-36-00

1.00 1.00
Residential
243
.04
278-437-37
-00

1.00 1.00
Residential
243
.04
278-437-38-00

1.00 1.00
Residential
243
.04
278-437-39-00

1.00 1.00
Residential
243
.04
278-437-40-00

1.00 1.00
Residential
243
.04
278-437-41-00

1.00 1.00
Residential
243
.04
278-437-42-00

1.00 1.00
Residential
243.04
278-437-43-00

1.00 1.00
Residential
243
.04
278-437-44-00

1.00 1.00
Residential
243.04
278-437-45-00

1.00 1.00
Residential
243
.04
278-437-46-00

1.00 1.00
Residential
243
.04
278-437
-47-00

1.00 1.00
Residential
243
.04
278-437-48-00

1.00 1.00
Residential
243
.04
278-437-49-00

1.00 1.00
Residential
243
.04
278-437
-50-00

1.00 1.00
Residential
243.04
278-437-51-00

1.00 1.00
Residential
243.04
278-437-52-00

1.00 1.00
Residential
243
.04
278-437-53-00

1.00 1.00
Residential
243
.04
278-437
-54-00

1.00 1.00
Residential
243
.04
278
-437-55-00

1.00 1.00
Residential
243.04
278-437-56-00

1.00 1.00
Residential
243.04
278-437-57-00

1.00 1.00
Residential
243
.04
278-437-58-00

1.00 1.00
Residential
243
.04
278-437
-59-00

1.00 1.00
Residential
243
.04
278-437-60-00

1.00 1.00
Residential
243
.04
278-437-61-00

1.00 1.00
Residential
243.04
278-437-62-00

1.00 1.00
Residential
243
.04
278-437-63-00

1.00 1.00
Residential
243
.04
278-437-64-00

1.00 1.00
Residential
243
.04
278-437-65-00

1.00 1.00
Residential
243
.04
278
-437-66-00

1.00 1.00
Residential
243
.04
278-437-67-00

1.00 1.00
Residential
243.04
278-437-68-00

1.00 1.00
Residential
243
.04
278-437-69-00

1.00 1.00
Residential
243
.04
278-437-70-00

1.00 1.00
Residential
243.04
278-437-71-00

1.00 1.00
Residential
243.04
278-438-01-00

1.00 1.00
Residential
243.04
278-438-02-00

1.00 1.00
Residential
243
.04
278-438-03-00

1.00 1.00
Residential
243.04
278-438-04-00

1.00 1.00
Residential
243
.04
278-438-05-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
15 of
23 04/30/2025
02 :19
:l0PM
39 of
48 /
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
278-438-06-00 1.00 1.00 Residential
278-438-07-00 1.00 1.00 Residential
278-438-08-00 1.00 1.00 Residential
2 78-438-09-00 1.00 1.00 Residential
278-438-10-00 1.00 1.00 Residential
278-438-11-00 1.00 1.00 Residential
278-438-12-00 1.00 1.00 Residential
278-438-13-00 1.00 1.00 Residential
278-438-14-00 1.00 1.00 Residential
278-438-15-00 1.00 1.00 Residential
278-438-16-00 1.00 1.00 Residential
278-438-17-00 1.00 1.00 Residential
278-438-18-00 1.00 1.00 Residential
278-438-19-00 1.00 1.00 Residential
278-438-20-00 1.00 1.00 Residential
278-438-21-00 1.00 1.00 Residential
278-438-22-00 1.00 1.00 Residential
278-438-23-00 1.00 1.00 Residential
278-438-24-00 1.00 1.00 Residential
278-438-25-00 1.00 1.00 Residential
278-438-26-00 1.00 1.00 Residential
278-438-27-00 1.00 1.00 Residential
278-438-28-00 1.00 1.00 Residential
278-438-29-00 1.00 1.00 Residential
278-438-30-00 1.00 1.00 Residential
278-438-31-00 1.00 1.00 Residential
278-438-32-00 1.00 1.00 Residential
278-438-33-00 1.00 1.00 Residential
278-438-34-00 1.00 1.00 Residential
278-438-35-00 1.00 1.00 Residential
278-438-36-00 1.00 1.00 Residential
278-438-37-00 1.00 1.00 Residential
278-438-38-00 1.00 1.00 Residential
278-438-39-00 1.00 1.00 Residential
278-438-40-00 1.00 1.00 Residential
278-438-41-00 1.00 1.00 Residential
278-438-42-00 1.00 1.00 Residential
278-438-43-00 1.00 1.00 Residential
278-438-44-00 1.00 1.00 Residential
278-438-45-00 1.00 1.00 Residential
278-438-46-00 1.00 1.00 Residential
278-438-47-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 16 of 23
40 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:lOPM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
278-438-48-00

1.00 1.00
Residential
243
.04
278-438-49-00

1.00 1.00
Residential
243
.04
278-438-50-00

1.00 1.00
Residential
243
.04
278
-4
38-51
-00

1.00 1.00
Residential
243
.04
278
-438
-52
-00

1.00 1.00
Residential
243
.04
278-438
-53
-00

1.00 1.00
Residential
243
.04
278-438-54-00

1.00 1.00
Residential
243
.04
278-438-55-00

1.00 1.00
Residential
243.04
278-438-56-00

1.00 1.00
Residential
243
.04
278-438-57-00

1.00 1.00
Residential
243
.04
278-438-58-00

1.00 1.00
Residential
243
.04
278-438
-59-00

1.00 1.00
Residential
243
.04
278-438-60-00

1.00 1.00
Residential
243
.04
278-438-61-00

1.00 1.00
Residential
243
.04
278
-438-62-00

1.00 1.00
Residential
243.04
278-438-63-00

1.00 1.00
Residential
243
.04
278-438-64-00

1.00 1.00
Residential
243
.04
278-438-65
-00

1.00 1.00
Residential
243.04
278
-438-66-00

1.00 1.00
Residential
243
.04
278-438
-67-00

1.00 1.00
Residential
243
.04
278-438-68-00

1.00 1.00
Residential
243
.04
278-438-69
-00

1.00 1.00
Residential
243
.04
278-438-70-00

1.00 1.00
Residential
243
.04
278-438-71-00

1.00 1.00
Residential
243
.04
278-438-72-00

1.00 1.00
Residential
243
.04
278
-438-73-00

1.00 1.00
Residential
243
.04
278-441-01-00

1.00 1.00
Residential
243.04
278-441-02-00

1.00 1.00
Residential
243
.04
278-441-03-00

1.00 1.00
Residential
243
.04
278
-441-04-00

1.00 1.00
Residential
243
.04
278-441-05-00

1.00 1.00
Residential
243
.04
278-441-06-00

1.00 1.00
Residential
243
.04
278-441-07-00

1.00 1.00
Residential
243
.04
278-441-08-00

1.00 1.00
Residential
243.04
278-441-09-00

1.00 1.00
Residential
243
.04
278-441-10-00

1.00 1.00
Residential
243
.04
278-441-11-00

1.00 1.00
Residential
243.04
278-441-12-00

1.00 1.00
Res
idential
243
.04
278
-441-13
-00

1.00 1.00
Residential
243
.04
278
-441
-14-00

1.00 1.00
Residential
243
.04
278-441
-15-00

1.00 1.00
Residential
243
.04
278-441-16-00

1.00 1.00
Residential
243
.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
17 of
23 04/30/2025
02:19
:l0PM
41 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
278-441-17-00 1.00 1.00 Residential
278-441-18-00 1.00 1.00 Residential
278-441-19-00 1.00 1.00 Residential
278-441-20-00 1.00 1.00 Residential
278-441-21-00 1.00 1.00 Residential
278-441-22-00 1.00 1.00 Residential
278-441-23-00 1.00 1.00 Residential
278-441-24-00 1.00 1.00 Residential
278-441-25-00 1.00 1.00 Residential
278-441-26-00 1.00 1.00 Residential
278-441-27-00 1.00 1.00 Residential
278-441-28-00 1.00 1.00 Residential
278-441-29-00 1.00 1.00 Residential
278-441-30-00 1.00 1.00 Residential
278-441-31-00 1.00 1.00 Residential
278-441-32-00 1.00 1.00 Residential
278-441-33-00 1.00 1.00 Residential
278-441-34-00 1.00 1.00 Residential
278-441-35-00 1.00 1.00 Residential
278-441-36-00 1.00 1.00 Residential
278-441-37-00 1.00 1.00 Residential
278-441-38-00 1.00 1.00 Residential
278-441-39-00 1.00 1.00 Residential
278-441-40-00 1.00 1.00 Residential
278-441-41-00 1.00 1.00 Residential
278-441-42-00 1.00 1.00 Residential
278-441-43-00 1.00 1.00 Residential
278-441-44-00 1.00 1.00 Residential
278-441-45-00 1.00 1.00 Residential
278-442-01-00 1.00 1.00 Residential
278-442-02-00 1.00 1.00 Residential
278-442-03-00 1.00 1.00 Residential
278-442-04-00 1.00 1.00 Residential
278-442-05-00 1.00 1.00 Residential
278-442-06-00 1.00 1.00 Residential
278-442-07-00 1.00 1.00 Residential
278-442-08-00 1.00 1.00 Residential
278-442-09-00 1.00 1.00 Residential
278-442-10-00 1.00 1.00 Residential
278-442-11-00 1.00 1.00 Residential
278-442-12-00 1.00 1.00 Residential
278-442-13-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 18 of 23
42 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-442-14-00 1.00 1.00 Residential 243.04
278-442-15-00 1.00 1.00 Residential 243.04
278-442-16-00 1.00 1.00 Residential 243.04
278-442-17-00 1.00 1.00 Residential 243.04
278-442-18-00 1.00 1.00 Residential 243.04
278-442-19-00 1.00 1.00 Residential 243.04
278-442-20-00 1.00 1.00 Residential 243.04
278-442-21-00 1.00 1.00 Residential 243.04
278-442-22-00 1.00 1.00 Residential 243.04
278-442-23-00 1.00 1.00 Residential 243.04
278-442-24-00 1.00 1.00 Residential 243.04
278-442-25-00 1.00 1.00 Residential 243.04
278-442-26-00 1.00 1.00 Residential 243.04
278-442-27-00 1.00 1.00 Residential 243.04
278-442-28-00 1.00 1.00 Residential 243.04
278-442-29-00 1.00 1.00 Residential 243.04
278-442-30-00 1.00 1.00 Residential 243.04
278-442-31-00 1.00 1.00 Residential 243.04
278-442-32-00 1.00 1.00 Residential 243.04
278-442-33-00 1.00 1.00 Residential 243.04
278-442-57-00 1.00 1.00 Residential 243.04
278-442-58-00 1.00 1.00 Residential 243.04
278-442-62-00 1.00 1.00 Residential 243.04
278-442-64-00 1.00 1.00 Residential 243.04
278-442-66-00 1.00 1.00 Residential 243.04
278-450-03-00 1.00 1.00 Residential 243.04
2 78-450-04-00 1.00 1.00 Residential 243.04
278-450-05-00 1.00 1.00 Residential 243.04
278-450-06-00 1.00 1.00 Residential 243.04
278-450-07-00 1.00 1.00 Residential 243.04
278-450-08-00 1.00 1.00 Residential 243.04
278-450-09-00 1.00 1.00 Residential 243.04
278-450-10-00 1.00 1.00 Residential 243.04
278-450-11-00 1.00 1.00 Residential 243.04
278-450-12-00 1.00 1.00 Residential 243.04
278-450-13-00 1.00 1.00 Residential 243.04
2 78-450-14-00 1.00 1.00 Residential 243.04
278-450-15-00 1.00 1.00 Residential 243.04
278-450-16-00 1.00 1.00 Residential 243.04
278-450-17-00 1.00 1.00 Residential 243.04
278-450-18-00 1.00 1.00 Residential 243.04
278-450-19-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 19 of 23 04/30/2025 02:19:lOPM 43 of48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
278-450-20-00

1.00 1.00
Residential
243.04
278-450-21-00

1.00 1.00
Residential
243
.04
278-450-32-00

1.00 1.00
Residential
243
.04
278-450-36-00

1.00 1.00
Res
idential
243
.04
278
-461-01-00

1.00 1.00
Residential
243
.04
278-461-02-00

1.00 1.00
Residential
243.04
278
-461-03-00

1.00 1.00
Residential
243
,04
278-461-04-00

1.00 1.00
Residential
243
.04
278-461-05-00

1.00 1.00
Residential
243
.04
278-461-06-00

1.00 1.00
Residential
243.04
278-461-07-00

1.00 1.00
Residential
243
.04
278
-461-08-00

1.00 1.00
Residential
243
.04
278-461-09-00

1.00 1.00
Residential
243
.04
278
-461-10-00

1.00 1.00
Residential
243.04
278-461-11-00

1.00 1.00
Residential
243.04
278-461-12-00

1.00 1.00
Residential
243
.04
278-461-13-00

1.00 1.00
Residential
243.04
278-461-14-00

1.00 1.00
Residential
243
.04
278-461-15-00

1.00 1.00
Residential
243.04
278-461-16-00

1.00 1.00
Residential
243
.04
278-461-17-00

1.00 1.00
Residential
243
.04
278-461-18-00

1.00 1.00
Residential
243
.04
278-461-19-00

1.00 1.00
Residential
243.04
278-461-20-00

1.00 1.00
Residential
243
.04
278
-461-21-00

1.00 1.00
Residential
243.04
278-461-22-00

1.00 1.00
Residential
243
.04
278-461-23-00

1.00 1.00
Residential
243.04
278-461-24-00

1.00 1.00
Residential
243.04
278-461-25-00

1.00 1.00
Residential
243
.04
278-461-26-00

1.00 1.00
Residential
243
.04
278-461-27-00

1.00 1.00
Residential
243
.04
278-461-28-00

1.00 1.00
Residential
243
.04
278
-461-29-00

1.00 1.00
Residential
243
.04
278-461-30-00

1.00 1.00
Residential
243
.04
278-461-31-00

1.00 1.00
Residential
243.04
278-461-32-00

1.00 1.00
Residential
243
.04
278-461-33-00

1.00 1.00
Residential
243.04
278-461-34-00

1.00 1.00
Residential
243
.04
278-462-01-00

1.00 1.00
Residential
243.04
278-462-02-00

1.00 1.00
Residential
243.04
278-462-03-00

1.00 1.00
Residential
243.04
278-462-04-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
20 of
23 04/30/2025
02:19:l0PM
44 of48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
278-462-05-00 1.00 1.00 Residential
278-462-06-00 1.00 1.00 Residential
278-462-07-00 1.00 1.00 Residential
278-462-08-00 1.00 1.00 Residential
278-462-09-00 1.00 1.00 Residential
278-462-10-00 1.00 1.00 Residential
278-462-11-00 1.00 1.00 Residential
278-462-12-00 1.00 1.00 Residential
278-462-13-00 1.00 1.00 Residential
278-462-14-00 1.00 1.00 Residential
278-462-15-00 1.00 1.00 Residential
278-462-16-00 1.00 1.00 Residential
278-462-17-00 1.00 1.00 Residential
278-462-18-00 1.00 1.00 Residential
278-462-19-00 1.00 1.00 Residential
278-462-20-00 1.00 1.00 Residential
278-462-21-00 1.00 1.00 Residential
278-462-22-00 1.00 1.00 Residential
278-462-23-00 1.00 1.00 Residential
278-462-24-00 1.00 1.00 Residential
278-462-25-00 1.00 1.00 Residential
278-462-26-00 1.00 1.00 Residential
278-462-27-00 1.00 1.00 Residential
278-462-28-00 1.00 1.00 Residential
278-462-29-00 1.00 1.00 Residential
278-462-30-00 1.00 1.00 Residential
278-462-31-00 1.00 1.00 Residential
278-462-34-00 1.00 1.00 Residential
278-462-35-00 1.00 1.00 Residential
278-462-36-00 1.00 1.00 Residential
278-462-37-00 1.00 1.00 Residential
278-462-38-00 1.00 1.00 Residential
278-462-39-00 1.00 1.00 Residential
278-462-44-00 1.00 1.00 Residential
278-462-45-00 1.00 1.00 Residential
321-011-42-00 1.00 1.00 Residential
321-011-43-00 1.00 1.00 Residential
321-011-44-00 1.00 1.00 Residential
321-011-45-00 1.00 1.00 Residential
321-011-48-00 1.00 1.00 Residential
321-400-01-00 1.00 1.00 Residential
321-400-02-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 21 of 23
45 of48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:lOPM
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
321-400-03-00 1.00 1.00 Residential
3 21-400-04-00 1.00 1.00 Residential
321-400-05-00 1.00 1.00 Residential
321-400-06-00 1.00 1.00 Residential
3 21-400-07-00 1.00 1.00 Residential
321-400-08-00 1.00 1.00 Residential
321-400-09-00 1.00 1.00 Residential
321-400-10-00 1.00 1.00 Residential
321-400-11-00 1.00 1.00 Residential
321-400-12-00 1.00 1.00 Residential
321-400-13-00 1.00 1.00 Residential
321-400-14-00 1.00 1.00 Residential
321-400-15-00 1.00 1.00 Residential
321-400-16-00 1.00 1.00 Residential
321-400-17-00 1.00 1.00 Residential
321-400-18-00 1.00 1.00 Residential
3 21-400-19-00 1.00 1.00 Residential
321-400-20-00 1.00 1.00 Residential
321-400-21-00 1.00 1.00 Residential
321-400-22-00 1.00 1.00 Residential
321-400-23-00 1.00 1.00 Residential
321-400-24-00 1.00 1.00 Residential
321-400-25-00 1.00 1.00 Residential
321-400-26-00 1.00 1.00 Residential
321-400-27-00 1.00 1.00 Residential
321-400-28-00 1.00 1.00 Residential
321-400-29-00 1.00 1.00 Residential
321-400-30-00 1.00 1.00 Residential
321-400-31-00 1.00 1.00 Residential
321-400-32-00 1.00 1.00 Residential
321-410-01-00 1.00 1.00 Residential
321-410-02-00 1.00 1.00 Residential
321-410-03-00 1.00 1.00 Residential
321-410-04-00 1.00 1.00 Residential
321-410-05-00 1.00 1.00 Residential
321-410-06-00 1.00 1.00 Residential
321-410-07-00 1.00 1.00 Residential
321-410-08-00 1.00 1.00 Residential
321-410-09-00 1.00 1.00 Residential
321-410-10-00 1.00 1.00 Residential
321-410-11-00 1.00 1.00 Residential
321-410-12-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 22 of 23
46 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
APN
Dwelling
Units
321-410-13-00 321-410-14-00 321-410-15-00 321-410-16-00 321-410-17-00 321-410-18-00 321-410-19-00 321-410-20-00 321-410-21-00 321-410-22-00 321-410-23-00 321-410-24-00 321-410-25-00 321-410-26-00 321-410-27-00 321-410-28-00 321-410-29-00 321-410-30-00 321-410-31-00 321-410-32-00 321-410-33-00 321-410-34-00 321-410-35-00 321-410-36-00 321-410-37-00 321-410-38-00 950 Accounts
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
47 of
48 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 950.00
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential

1.00 Residential
950.00
Page
23 of
23 Grand
Total 243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243.04 243
.04
243.04 243
.04
243.04 243
.04
243.04 243
.04
243.04 243.04 243
.04
243
.04
243.04 243
.04
243.04
$230,888.00
04/30/2025
02:19
:l0PM
June 3, 2025, Item #8
City
of
San
Diego
48 of
48 0 'l-­z 9, n,
Sto
ne
Cany
on <?-0
Espola
Rd
City
of
Poway s a: ;;, :::I Q. ;;o Q.

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ATTACHMENT
C
County
of
San
Diego